S.L. 123.155 ст. 2Arragements to have effect. for the The of Liechtenstein, WHEREAS ties between the WHEREAS cooperating to WHEREAS avoidance of taxes on income have agreed as This Contracting 1. This behalf of a irrespective of 2. There on total income, taxes on gains total amounts of appreciation. 3. The a) in (i)

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order (hereinafter referred to as "the Convention") have been made with the Government of the Principality of Liechtenstein with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Principality of Liechtenstein:

(i) the personal income tax (Erwerbssteuer);

(ii) the corporate income tax (Ertragssteuer);

(iii) the corporation taxes (Gesellschaftssteuern);

(iv) the real estate capital gains tax (Grundstücksgewinnsteuer);

(v) the wealth tax (Vermögenssteuer); and

(vi) the coupon tax (Couponsteuer);

(b) that it is expedient that those arrangements should have effect following the entry into force of the Convention and in accordance with the relevant provisions of the Convention;

(c) that the Convention shall enter into force on such date as may be announced by notice in the Government Gazette.*

*see article 1(1) of this Order as originally promulgated, and Legal Notice 259 of 2014. Between the Government of the Republic of Malta and the Government of the Principality of Liechtenstein avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Preamble Government of the Republic of Malta and the Government of the Principality hereinafter referred to as "Contracting States", the Contracting States recognise that the well-developed economic Contracting States call for further economic cooperation; the Contracting States wish to develop their relationship further by their mutual benefits in the field of taxation; and the Contracting States wish to conclude a Convention for the double taxation and the prevention of fiscal evasion with respect to and on capital, follows: Article 1

Persons covered Convention shall apply to persons who are residents of one or both of the States. Article 2 Taxes covered

Convention shall apply to taxes on income and on capital imposed on Contracting State or of its political subdivisions or local authorities, the manner in which they are levied. shall be regarded as taxes on income and on capital all taxes imposed on total capital, or on elements of income or of capital, including from the alienation of movable or immovable property, taxes on the wages or salaries paid by enterprises, as well as taxes on capital existing taxes to which this Convention shall apply are in particular:

the Principality of Liechtenstein: the personal income tax (Erwerbssteuer); the corporate income tax (Ertragssteuer); the corporation taxes (Gesellschaftssteuern); the real estate capital gains tax (Grundstücksgewinnsteuer); the wealth tax (Vermögenssteuer); and the coupon tax (Couponsteuer); (hereinafter referred to as "Liechtenstein tax"); Malta: in place of, the existing taxes. The competent authorities of the Contracting shall notify each other of any significant changes that have been taxation laws.

Article 3 General definitions